In limitation issue Appellate authority should decide the matter instead of remanding back  

Rudraksh Detergent And Chemicals Pvt Ltd Vs C.C.E.-Kutch (CESTAT  Ahmedabad)

The issue involved in the present case is that whether the re-credit claimed by the appellant is correct or not in terms of para 2C of area based exemption Notification No. 39/2001- CE dated 31.07.2001Please become a Premium member. If you are already a Premium member, login here to access the full content.